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Random depreciation of environmental investments (VAMIL)

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If you have a business in the Netherlands and you invest in environmentally friendly business resources, you may be able to use the Random depreciation of environmental investments scheme (Willekeurige afschrijving voor milieu-investeringen, VAMIL). The scheme means that you may write off a random percentage of the costs of business resources for a random year. You can achieve a liquidity or interest advantage in this way. The following costs are eligible for depreciation:

purchase costs;

production costs, which are the costs you would incur if your company produced the business asset itself;

Disinvestment surcharge

If you sell or give away the business assets within 5 years after your investment and the total value exceeds €2,300, you must repay a proportion of the allowance via the disinvestment surcharge. For further information, please contact the Dutch Tax and Customs AdministrationExternal link (Belastingdienst).